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All Journal Jurnal Ilmu Pertanian Indonesia Niagawan Business UHO: Jurnal Administrasi Bisnis Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Bantenese Jurnal Pengabdian Masyarakat Jurnal Sains Manajemen dan Bisnis Indonesia JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal of Training and Community Service Adpertisi Digital Business Tren Bisnis Masa Depan Jurnal Kabar Masyarakat Jurnal Sistem Informasi dan Manajemen JER Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Tangngisalu, Jannati
Sekolah Tinggi Ilmu Ekonomi Bongaya Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Sinergi Karakteristik Individu dan Pekerjaan dalam Meningkatkan Kinerja Pegawai: Peran Sentral Motivasi Kerja Tafsir, Muhammad; Tangngisalu, Jannati; Idris, Muh. Ma’ruf; Hasyim Mokhtar, Erwin Erwin,
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9222

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh: motivasi kerja terhadap kinerja; budaya organisasi terhadap kinerja; Organizational citizenship behavior terhadap kinerja; motivasi kerja terhadap organizational citizenship behavior; budaya organisasi terhadap organizational citizenship behavior; motivasi kerja terhadap kinerja melalui organizational citizenship behavior; budaya organisasi terhadap kinerja melalui organizational citizenship behavior pegawai pada Politeknik Pelayaran Barombong. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis yang digunakan adalah teknik analisis deskriptif dan analisis SEM PLS.penelitian ini melibatkan 70 responden yang merupakan tenaga kependidikan pada Politeknik Pelayaran Barombong. Data penelitian ini dikumpulkan melalui observasi dan penggunaan kuesioner. Hasil penelitian ini menemukan bahwa motivasi kerja berpengaruh positif tidak signifikan terhadap kinerja; budaya organisasi berpengaruh positif signifikan terhadap kinerja; Organizational citizenship behavior berpengaruh positif signifikan terhadap kinerja; motivasi kerja berpengaruh positif signifikan terhadap organizational citizenship behavior; budaya organisasi berpengaruh positif signifikan terhadap organizational citizenship behavior; motivasi kerja berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior; budaya organisasi berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior. Kata Kunci: Motivasi Kerja, Budaya Organisasi, Organizational Citizenship Behavior Dan Kinerja Pegawai
The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable Rochman, Muh. Farhan Fatkur; Tangngisalu, Jannati; Agus, Andi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1696

Abstract

This study investigates the influence of financial performance and firm size on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The relevance of this research lies in addressing the inconsistent findings in prior studies regarding how financial indicators and firm characteristics impact value creation in stakeholder-oriented business environments. Using a quantitative approach, the study employed purposive sampling to select 29 companies that consistently published financial and sustainability reports during the study period, resulting in 87 panel data observations. Panel data regression and Moderated Regression Analysis (MRA) were conducted using EViews 13 software. The findings reveal that financial performance, as measured by Return on Assets (ROA), and firm size significantly affect firm value, as measured by Price to Book Value (PBV). Furthermore, CSR effectively moderates the relationship between financial performance and firm value, but does not significantly moderate the effect of firm size on firm value. These results suggest that while profitability enhances firm value, its credibility and impact are further strengthened when aligned with social responsibility efforts. This study contributes to the growing literature on corporate sustainability and offers strategic insights for managers aiming to optimize both financial and social dimensions in enhancing firm valuation.
Co-Authors Abd Rajab Abdul Halik Abdul Mansyur Agus, Andi Akob, Muh Aksa, Aulia Rahmadani Andi Adnan Fahrial Astri Sabar Aswad, Abul Ayub Ayub Basir, Zulkarnain Bungatang Bungatang Caronge, Muhammad Arfandi Djaharuddin, Dharmawaty Edy Jumady Elyas Albar Ervina Ervina Fatmawati Fatmawati Fiqhi Khairil Dwiputra Fitri Ramadani Gunawan Gunawan Halik, Syahrul Hardi, Muhammad Wahyuddin Hardiani . Harun Aryanto Thamrin Hasbiyadi, Hasbiyadi Hasyim Mochtar Hasyim Mokhtar, Erwin Erwin, Hemanuhutu, Indrat Hijriah, Nurul Ishak Ishak Jamilah Saleh Karmila Karmila Kristina Parinsi Mangerangi, Muhammad Nur Alamsyah Marwah Yusuf Marwan Marwan Mauliana, Awanda Muh Asdar Muh Taufik Dwi Putra Muh. Akob Kadir Muh. Andhy Saputra Muh. Ma’ruf Idris Muh. Syafruddin Muhammad Ilyas Thahir Muhammad Sya’fa Rahman Mursida Abu Ningsih, Winda Sari Orfyani S.Themba Qiftih, Kurniah Mariatul Rachim Syah, Abd. Rahman Pura Rochman, Muh. Farhan Fatkur Rusni Rusni Sahidah Sahidah Sjahruddin, Herman Sohilauw, Muhammad Irfai Syafruddin, Muhammad SYAMSU ALAM Syamsul Alam, Syamsul Syamsul Ridjal Tafsir, Muhammad Tita Ratna Wulan Dari Yana Fajriah Yushariadi Hala Yusuf, Marwah Zulfikram Hakim Zulfikry Soekarno